- 學位論文
以平衡計分卡模型建立組織合併績效管理系統之研究-以國軍生產工廠合併為例
The research of Balanced Scorecard Performance Management of Organization Merging-A Case Study Of ROC Military Arsenal
摘要
本研究以平衡計分卡之模型，運用組織變革與組織診斷模型，探討合併機構之策略導向要素於組織合併後之制度建立，以提升管理績效，針對個案單位202員工調查，經統計分析發現組織合併後，普遍員工對績效衡量指標重要性認知及實際滿意度有相當大差異。員工對自身權益、福利及生產製程非常重視。目前員工對員工保障指標及降低人事開銷指標最不滿意。經因素分析發現，財務構面包括：提高預算管控及執行及落實人力資源管理制度等因素解釋力達64%，顧客構面包括：提升顧客服務品質及完善升遷及增進員工福利等因素解釋力達63%，內部流程構面包括：風險管理及品質管控、成本控制及重視員工需求、提高員工工作效率、落實稽核制度、強化售後服務等因素解釋力達68%，學習與成長構面包括：落實教育訓練制度、建立相互支援協調機制、知識獲得與創新、專業證照訓練、落實專長鑑定制度，其解釋力達73%。經由變異數分析得知對績效指標重要性之認知，單位人員階級、服務年資及學歷不同，對於整體經營績效指標重要程度認知上有顯著差異存在。經由迴歸分析實證結果發現，學習與成長、內部流程與顧客及財務構面之間，確實存有因果關係，驗證本研究之策略地圖。 建議爾後可朝認知重要性較高之指標優先努力，並加強改善其指標之滿意程度。本研究所發現最重要的16個績效衡量指標，可提供個案工廠作為優先努力之目標。因素分析法所命名之14個代表因素，可作為個案工廠評估組織合併後績效客觀標準，建議列入單位績效評核評估項目，並予以制度化。同時將文化納入組織變革策略目標落實執行。 關鍵字：非營利組織、組織診斷、組織變革、績效評估、平衡計分卡、策略地圖、衡量指標
並列摘要
The research underpins the structure of Balanced Scorecard uses the organizational diagnosis and organizational change theories (Cummings and Worley, 2009) to construct strategic objectives, strategic map, and measurements of nonprofit organization merge. A sample of 202 observations of military unit is tested. We found that there is substantial difference between the importance perceived and actual satisfaction of performance indicators among employees after organizational merger. In addition employees pay much attention to their own rights, welfare and the production processes. The most unsatisfied indicators are job security and personnel cost reduction of employees. Through factor analysis, the finance dimension includes factors of improving budget control and executing and realizing HR (Human Resource) management, which is accounted for 64% variance explained. The customer dimension includes factors of improving customer service quality and perfecting promotion and enhancing employee welfare, which explains 63% of variance. The internal process dimension includes factors of risk management and quality control, cost control and emphasis of employee requirement, improving work efficiency of employees, realizing audit system and enhancing after-sales service, accounted for 68% variance explained. The learning and growth dimension includes factors of realizing educational training, creating mutual support and coordination mechanism, knowledge acquisition and innovation, training for professional certification, and realizing specialty assessment system, accounted for 73% variance explained. Through ANOVA (Analysis of Variance) there is significant difference perception on the importance of entire operation performance indicators in terms of different personnel classes, service lengths and educational backgrounds. We further examine the cause and effect of strategic map by path regression model and find that financial dimension and customer dimension are influenced by internal process. Internal process is influenced by learning and growth dimension. This complies with the cause-effect relationship of our strategic map, justifying the theory of the Balanced Scorecard. It is recommended to start from the indicators with higher perceived importance and improve the satisfaction of those indicators. The 16 most important performance measure indicators found in the research may be provided to the factory in case as the first goal to achieve. The 14 representative factors named in factor analysis may be provided for the factory in case to evaluate the performance after organizational merger as objective criteria. 4. The critical indicators of the factors in various aspects on BSC listed in the research are recommended to be included as evaluation items for unit performance evaluation. Organization culture as organizational change and diagnosis suggested should be considered in the execution of organization change strategy.. Keywords: NPO (Non-Profit Organization), organization diagnosis, organization evolution, performance evaluation, BSC (Balanced Scorecard), strategy map, measure indicator